2018 (2) TMI 1744

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..... uivalent to 6% of the value of the goods - Held that:- Identical issue decided in appellant own case INOX AIR PRODUCTS PVT. LTD. VERSUS CCE & ST VISAKHAPATNAM [2017 (9) TMI 500 - CESTAT HYDERABAD], where reliance was placed in the case of DHARAMSI MORARJI CHEMICAL CO. LTD. Versus COMMR. OF C. EX., RAIGAD [2010 (3) TMI 561 - CESTAT MUMBAI], where the very same rule 6 of Cenvat Credit Rules was invo .....

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..... o. 82/84 to M/s Hindustan Shipyard Limited claiming exemption on following procedure required under Chapter X procedure. It is undisputed that the purchasers of the final products manufactured by the appellant have, followed the procedures under Chapter X. It is the case of the Revenue that the procedure followed under Notification No. 82/84 is an exemption granted and appellant having availed CEN .....

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